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2017 (12) TMI 547
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....arlier remanded to him by the Tribunal vide its Final Order No.A/182183/2012 dated 15.2.2012 with certain directions. 2. The appellant is engaged in the manufacture of aluminum ingots, on job work basis, for one M/s. Superlink Poly Fab Ltd. The said manufacturer M/s. Superlink Poly Fab Ltd. is located in the area of Himachal Pradesh and was enjoying the benefit of notification No. 49/2003-CE as also 50/2003-CE. M/s. Superlink Poly Fab Ltd. sent the imported aluminum scrap to the present appellant for conversion of the same into aluminum ingots, under the cover of challan issued by them. However, no provisions of law or any notification, procedure was followed. The present appellant, after manufacturing the aluminum ingots, sent the same ....
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....er hearing both sides and perusal of record, it appears that the appellant has manufactured aluminum inots on job work basis for M/s.Superlink Poly Fab Ltd., which is situated in Himachal Pradesh and is enjoying the benefit of area based exemption under Notification No.49/2003. The goods apparently have been cleared from the appellants premises back to M/s. Superlink Poly Fab Ltd. without payment of duty. Since the principal manufacturer, after receipt of goods from the appellant did not clear his final products on payment of duty, the benefit of job work notification No.214/86 will not be available to the appellant. Consequently, he is required to pay duty on such clearance made to M/s. Superlink Poly Fab Ltd. Accordingly, the duty demand ....